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随着我国改革开放的进一步深入和社会主义市场经济体制的确立,会计改革也与经济改革一样,得到了进一步深化。近年来,我国在不断完善会计法律制度,规范会计行为方面取得了一定的成绩,由于现代信息技术的应用,会计工作出现了一些新特征, 传统的会计模式发生了很大的变化,同时也出现了诸如会计信息质量低下,会计信息失真,企业财务管理混乱等新问题、新情况。为此笔者就如何正确地看待我国目前的会计工作提出自己的一些看法。
With the further deepening of China’s reform and opening up and the establishment of a socialist market economic system, accounting reform has also been deepened in the same way as the economic reform. In recent years, our country has made some achievements in perfecting accounting law system and regulating accounting behavior. Due to the application of modern information technology, some new features have emerged in accounting work. The traditional accounting mode has undergone great changes and also appeared The new issues such as the low quality of accounting information, accounting information distortion, corporate financial management chaos and other new situations. To this end, I put forward my own views on how to correctly handle the current accounting work in our country.